Comptroller of Maryland. Serving the People. Peter Franchot, Comptroller
Spotlight on Maryland

Frequently Asked Questions About Estate Taxes

  1. What is the Maryland estate tax? What is the tax rate?
  2. Who is responsible for filing a Maryland estate tax return?
  3. What are the requirements for filing a Maryland estate tax return?
  4. How do I file the Maryland estate tax return? And when?
  5. Can I get an extension to file the Maryland return or pay the Maryland Estate Tax?
  6. What legislative changes affect the Maryland Estate Tax?
  7. What about the inheritance tax?
  8. Who are fiduciaries and must they file fiduciary tax returns?
  9. How are personal representatives affected by state income tax?
  10. If I open and close the estate in the same year, am I required to file a Maryland fiduciary return?
  11. What Maryland forms are needed to meet these fiduciary filing requirements?
Tax Amnesty BillPay for Individual Taxpayers